(1.) Draft amendment is allowed as per order dtd. 25/1/2023 passed in Special Civil Application No.238 of 2023.
(2.) This group of petitions are preferred challenging the vires of Rule 96(10) of the Central/State Goods and Services Tax Rules, 2017 (For short "the CGST Rules") as substituted by the Central Goods and Services Tax(12th Amendment) Rules, 2018 with effect from 9/10/2018. Prior to its substitution, Sub-rule(10) was substituted by Central Goods and Services Tax 11th Amendment Rules, 2018 with retrospective effect from 23/10/2017 and Central Goods and Services Tax 8th Amendment Rules, 2018 with retrospective effect from 23/10/2017.
(3.) As the issue arising in this group of petitions is common, the same were heard analogously.